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The provisions of Article 9, Article 13-2, Article 20, Article 20-2, and Article 20-4 of the Local Tax Act (Act No. 226 of 1950) apply mutatis mutandis to insurance premiums and any other money to be collected pursuant to the provisions of this Chapter (limited to those to be collected by municipalities and Association of Medical Care Systems for the Elderly Aged 75 and older).
保険料その他この章の規定による徴収金（市町村及び後期高齢者医療広域連合が徴収するものに限る。）については、地方税法（昭和二十五年法律第二百二十六号）第九条、第十三条の二、第二十条、第二十条の二及び第二十条の四の規定を準用する。
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